Accounting and analysis test

Test for part 3



1. Management accounting is:
a) costing;
b) an information and computing system aimed at the formation of alternative options for the operation of the enterprise and designed to provide information support for the management decision-making process;
c) classification of costs;
d) accounting for production costs and costing.

2. Management accounting is:
a) accounting subsystem;
b) control system;
c) an integral part of planning;
d) control function.

3. Management accounting is:
a) an integral part of the control system;
b) analysis system;
c) control function;
d) an integral part of the budgeting process.

4. Management accounting is:
a) enterprise management process;
b) accounting process;
c) analysis of information on costs and results of activities;
d) a link between the accounting process and enterprise management.

5. Organization of management accounting:
a) the internal affairs of each enterprise;
b) it is regulated by the state;
c) the requirement of the tax authorities;
d) the decision of the shareholders of the enterprise.

6. Maintaining management accounting at the enterprise is mandatory:
a) yes;
b) yes, which follows from the requirements of the accounting legislation;
c) yes, in accordance with the requirements of the tax authorities;
d) no.

7. The main content of management accounting is:
a) the process of generating income;
b) analysis of the economic activity of the enterprise;
c) planning and control of income and expenses;
d) accounting for production costs and calculation.

8. The purpose of management accounting:
a) formation of reliable information on the results of the enterprise;
b) calculation of the actual cost of production;
c) assisting managers in making effective management decisions;
d) planning and control of the enterprise and its centers of responsibility.

9. Objects of management accounting:
a) costs, results as a whole for the enterprise and for structural divisions, internal pricing, budgeting and internal reporting;
b) property and obligations of the organization;
c) business transactions;
d) business processes.

10. The subject of management accounting is:
a) activities by responsibility centers;
b) the economic activity of the enterprise;
c) production activities of the organization as a whole and its individual structural units (centers of responsibility);
d) accounting of costs and incomes by media.

11. The most important function of management accounting:
a) formation of the cost of products (works, services);
b) registration of facts of economic activity;
c) substantiation of the management decision-making process;
d) justification of the planning and budgeting process.

12. Requirements for management accounting information:
a) targeting, efficiency, sufficiency, analyticity, relevance;
b) comparability, reliability;
c) reliability;
d) accuracy.

13. The users of economic information in management accounting are:
a) shareholders, creditors;
b) tax authorities;
c) authorities;
d) managers and specialists (managers) of the enterprise.

14. Frequency of submission of information in management accounting:
a) annual, quarterly;
b) at the request of managers of different levels;
c) monthly;
d) weekly, ten days.

15. Management accounting at the enterprise carries out:
a) accountant;
b) director;
c) managers;
d) an accountant-analyst.

16. What regulatory documents introduced the elements of management accounting into accounting:
a) the Tax Code of the Russian Federation;
b) the Civil Code of the Russian Federation;
c) Federal Law "On Accounting", Regulations on accounting, Chart of accounts and instructions for its application;
d) Regulations on accounting.

17. An integral part of management accounting is:
a) production accounting;
b) tax and administrative accounting;
c) operational accounting;
d) management of the financial condition of the company.

18. Tilting